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A consultant asks how crypto rewards from staking as a validator are taxed. The DGT states that without production organisation or human resources, it is not economic activity but returns on movable capital.
Question posed: Taxation of rewards obtained in crypto-assets through "staking".
Staking does not constitute an economic activity because validation is automatic, requires minimal resources, and depends on a computer protocol without an organization of means. The returns obtained are classified as income from movable capital due to the transfer of own capital in kind. These must be valued at their market value in euros on the day of receipt and included in the savings tax base. There is no obligation to withhold tax as the returns are obtained directly from the system.
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